In addition to direct expenditure, the share of administration
costs allocated to the Finance and the Constitution Portfolio is
£3m. This gives total net expenditure of £94m.

Explanation of Major Variances greater than
£3m:

Note 1 £4m of savings against original
IT spend forecast
for Scottish Rate of Income Tax (
SRIT)
implementation costs. Further £4m of savings against
estimates for
HMRC running
costs associated with the Scottish income tax powers. £4m
variance following the reclassification of Scottish Futures Trust
expenditure and £1m variance in local government elections
budget due to reprofiling of expenditure on stage four of the
e-counting project with additional £2m in other minor
variances.

Remaining £2m consists of other minor variances across a
number of programmes within the portfolio.